Machine-hours		16,000		13,000
Direct labor-hours		14,000		3,000
Total fixed manufacturing overhead cost	$	75,200	$	10,500
Variable manufacturing overhead per machine-hour	$	1.30
Variable manufacturing overhead per direct labor-hour			$	4.40

The estimated total manufacturing overhead for the Customizing Department is closest to:

Multiple Choice

• $136,800

• $13,200

• $23,700

• $10,500